Management accounting of agricultural production: improving planning and standardization of costs in the management information system

The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values ​​by changing each specific cost item

Reduction of a fan vibration activity in a life support system of oil and gas stations

Relevance. Electromechanical fans are widely used in life support systems of oil and gas stations, operate in conditions of vibration, high rotational speeds and loads. Design, technological and operational reasons influence vibration activity of an electromechanical device. The greatest "contribution" to the existing vibrations, according to the frequency spectrum, is made by the imperfection of the design elements of the ball bearing. They are: separator movement, variable stiffness under the action of radial load, interaction of micro-dimensions of working surfaces, facet and waviness of working surfaces of rings and balls. In addition, the resulting vibrations negatively affect both the reliability and durability of the fan. Since it is technically impossible to completely eliminate the vibration activity of an electromechanical device, it is advisable to reduce it with the help of a technical solution by introducing a damping element into a kinematic circuit of the vibration source. In this regard, the development of a damping device is an integral technical task that helps to reduce the vibration activity of technical life support systems of oil and gas stations, as well as to improve the quality of environmental conditions of human life. To reduce vibration activity, a damper design is proposed that takes into account various types of energy dissipation. However, given the dense spectrum of vibration frequencies from ball bearings, a viscous friction element is introduced into the damper design. To determine the effectiveness of reducing vibration activity, a model of the damper in question was made based on the developed 3D model. For tests in determining the effectiveness of applying a viscous friction element, two variants of the damper design were used. In the first version of the damper design, there was no viscous friction element, and in the second version there was one. According to the test results of the damper layouts, it can be seen that the developed technical solution to reduce the vibration activity of the electromechanical device has practical confirmation. The studies underlying the developed design of the damper with a viscous friction element allows for reduction in the vibration amplitude. Object. Electromechanical device in operating mode. Aim. To describe the vibration activity in the operating mode of an electromechanical device in the entire spectrum of disturbing effects acting along the axes, taking into account the imperfect geometry of ball bearing parts; to develop a damper for reducing the vibration activity level in the electromechanical device. Methods. Vibration diagnostics, computational mathematics, measuring instruments, software "Vibration recorder-F", "Vibration Recorder-M2", "Logger"-recorder and "Bearing". Results. The paper demonstrated the effectiveness of the proposed technical solution to reduce the vibration amplitude in the operating frequency range of the electromechanical device rotor up to 4 times compared with the corresponding maximum amplitude value without its use

Современные аспекты применения искусственного интеллекта для прогнозирования стихийных бедствий на реках Российской Федерации (на примере реки Амур)

Among all observed natural disasters, water-related disasters are the most frequent and pose a serious threat to people and socio-economic development. River floods are the most relevant for the Russian Federation, and the importance of flood control, particularly in the Far East, was repeatedly stressed by Russian President Vladimir Putin. The quality of performance of various artificial intelligence methods on the task of predicting river floods in the Amur River basin was investigated. The uniqueness of the research lies in the fact that similar studies have not previously been conducted for this river. The main task of the work was the subsequent practical application of the obtained results in flood forecasting and risk management systems. For this purpose, the best method was searched among widely used methods on the market, which have a rich choice of auxiliary solutions: gradient tree binning, linear regression without regularisation and neural networks. The study design focus on achieving maximum reproducibility of the results. The gradient boosting over the trees in the domestic implementation of CatBoost showed the highest quality. The results of this work can be extrapolated to other rivers comparable in both area and volume of data collected.Среди всех наблюдаемых природных стихийных бедствий катастрофы, связанные с водой, наиболее частые и несут серьезную опасность для людей и социально-экономического развития. Для России наибольшую актуальность представляют речные паводки, важность борьбы с которыми, в частности на Дальнем Востоке, неоднократно подчеркивал президент РФ В.В. Путин. Изучено качество работы различных методов искусственного интеллекта по предсказанию речных паводков в бассейне реки Амур. Уникальность исследования заключается в том, что прежде подобных изысканий для этой реки не проводилось. Основная задача состояла в последующем практическом применении полученных результатов в системах прогнозирования паводков и управления их риском. С этой целью поиск наилучшего метода выполнялся среди широко используемых на рынке методов, обладающих богатым выбором вспомогательных решений: градиентный бустинг на деревьях, линейная регрессия без регуляризации и нейронные сети. В дизайне исследования сделан упор на достижение максимальной воспроизводимости результатов. В итоге наивысшее качество показал градиентный бустинг над деревьями в отечественной реализации CatBoost. Полученные результаты могут быть экстраполированы и на другие реки, сравнимые как по площади, так и по объему собранных данных

Social and medical aspects of elderly age: obesity and professional longevity

The article raises the problem of the population aging and the expected significant increase in the proportion of the elderly population in Russian in the next 10–15 years. Population aging will cause the need to attract additional financial resources for pensions to 12–14% of GDP, which is approximately 1.5 – 1.6 times more than is provided for by the program of the Government of Russia aimed at improving the pension System in the period until 2025. The existing pension system and social security system only partially takes into account the aging process. Mechanisms for adapting the elderly to work have not yet been created, a well-thought-out state policy in this area has yet to be developed. In addition, the aging of the population leads to an increase in the older age groups of the risks of diseases with severe and catastrophic consequences, to prevent and reduce which is the number one task before the social policy of the state for this population group. The costs of medical care and care help are exorbitant in scope for the vast majority of retirees, so the elderly remain virtually defenseless against the risks of old age. It is emphasized that before medicine the task is not simply to increase life expectancy, but to prolong the labor activity of a citizen. The article suggests measures to improve the policy of interaction between state institutions and civil society in overcoming the negative consequences of aging and social adaptation of older persons

Технико-экономические аспекты развития зеленой энергетики в государствах Арабского Востока

The effectiveness of solar and wind power plants has been analyzed,as well as the prospects for the development of green energy in the countries of the Middle East region. The development of green energy contributes,on the one hand, to saving fossil fuels extracted from the earth there by extending their use, and on the other hand, the alternative high-tech complexes working on solar and wind energy could also be widely applied. Comparative characteristics of solar and wind energy are given, as well as anassessment of the effec-tiveness of its use in the states of Middle East is carried out. It was concluded that it is necessary to develop and create energy-technological complexes based on the synthesis of solar panels and wind generators, and electric energy storage systems. Project proposals for the energy-technological complex of the countries of Middle East based on solar and wind installations are posed.Проанализированы эффективность применения солнечных и ветряных энергоустановок и перспективы зеленой энергетики в странах Арабского Востока. Развитие зеленой энергетики способствует, с одной стороны, экономии добываемых в земле углеводородных топлив и тем самым продлению сроков их использования, а с другой - применению альтернативных высокотехнологичных комплексов с использованием энергии Солнца и ветра. Приведены сравнительные характеристики применения солнечной и ветряной энергетики, проведена оценка эффективности ее применения в государствах Арабского Востока. Сделан вывод о необходимости разработки и создания энерготехнологических комплексов на базе синтеза солнечных батарей и ветряных генераторов, систем аккумулирования электрической энергии. Представлены проектные предложения по энерготехнологическому комплексу стран Арабского Востока на базе солнечных и ветряных установок

In Vitro Bioeffects of Polyelectrolyte Multilayer Microcapsules Post-Loaded with Water-Soluble Cationic Photosensitizer

Microencapsulation and targeted delivery of cytotoxic and antibacterial agents of photodynamic therapy (PDT) improve the treatment outcomes for infectious diseases and cancer. In many cases, the loss of activity, poor encapsulation efficiency, and inadequate drug dosing hamper the success of this strategy. Therefore, the development of novel and reliable microencapsulated drug formulations granting high efficacy is of paramount importance. Here we report the in vitro delivery of a water-soluble cationic PDT drug, zinc phthalocyanine choline derivative (Cholosens), by biodegradable microcapsules assembled from dextran sulfate (DS) and poly-l-arginine (PArg). A photosensitizer was loaded in pre-formed [DS/PArg]4 hollow microcapsules with or without exposure to heat. Loading efficacy and drug release were quantitatively studied depending on the capsule concentration to emphasize the interactions between the DS/PArg multilayer network and Cholosens. The loading data were used to determine the dosage for heated and intact capsules to measure their PDT activity in vitro. The capsules were tested using human cervical adenocarcinoma (HeLa) and normal human dermal fibroblast (NHDF) cell lines, and two bacterial strains, Gram-positive Staphylococcus aureus and Gram-negative Escherichia coli. Our results provide compelling evidence that encapsulated forms of Cholosens are efficient as PDT drugs for both eukaryotic cells and bacteria at specified capsule-to-cell ratios

Natural IgG against S-Protein and RBD of SARS-CoV-2 Do Not Bind and Hydrolyze DNA and Are Not Autoimmune

Since the onset of the COVID-19 pandemic, numerous publications have appeared describing autoimmune pathologies developing after a coronavirus infection, with several papers reporting autoantibody production during the acute period of the disease. Several viral diseases are known to trigger autoimmune processes, and the appearance of catalytic antibodies with DNase activity is one of the earliest markers of several autoimmune pathologies. Therefore, we analyzed whether IgG antibodies from blood plasma of SARS-CoV-2 patients after recovery could bind and hydrolyze DNA. We analyzed how vaccination of patients with adenovirus Sputnik V vaccine influences the production of abzymes with DNase activity. Four groups were selected for the analysis, each containing 25 patients according to their relative titers of antibodies to S-protein: with high and median titers, vaccinated with Sputnik V with high titers, and a control group of donors with negative titers. The relative titers of antibodies against DNA and the relative DNase activity of IgGs depended very much on the individual patient and the donor, and no significant correlation was found between the relative values of antibodies titers and their DNase activity. Our results indicate that COVID-19 disease and vaccination with adenoviral Sputnik V vaccine do not result in the development or enhancement of strong autoimmune reactions as in the typical autoimmune diseases associated with the production of anti-DNA and DNA hydrolyzing antibodies